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2019 (1) TMI 867 - HC - Income TaxSale of agricultural land - 'capital gain tax' for sale of the land - Held that:- AO could not bring any adverse material on record. It was also noticed that the Assessee was one of three co-owners of the property. Nothing was brought on record to suggest that any one of the other co-owners, had been taxed under the head 'capital gain tax' for sale of the land. The Tribunal also relied on the fact that the land is shown as an agricultural land in the Revenue record. The Tribunal, therefore, held that the land was agricultural land. We find that the Tribunal came to the conclusion that the land in question was agricultural land. Importantly, it was shown as agricultural land in the revenue record and revenue was collected on such basis. There were fruits bearing trees on the land. There was irrigation facility available in the form of tubewells. The Division Bench of this Court in CIT v/s. Minguel Chandra Pais & Another [2005 (3) TMI 46 - BOMBAY HIGH COURT] had occasion to consider a question as to when a certain land can be categorized as agricultural land. The facts of the present case would also fall within such tests. No question of law arises.
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